根据短文内容和所给首字母，在空格处填入一个适当的词，使短文意思完整。

Round eyes, round head , round ears , round body ! What is this lovely little animal ?He looks l_70__a bear .But he is not a bear . He is a KOALA .

People in Australia love koalas and take care of t_71___.They have set up (建立)places for koalas to live s_72___. No one can kill them for their pretty fur .When a koala is b__73_,he has no fur .And he is not as big as your little toe ! The mother koala has a pocket in the front of her b_74_. The baby goes into this warm pocket .There he stays for six m_75__.

The koala could not live w_76__a special kind of tree .The tree gives him both his home and his food . For most of the day the koala s__77___in the tree ．

At night the koala looks for food . He may go miles to find it . He likes eating only the bark (树皮) and the l__78___of the trees . He eats n__79___ else . And he eats more than two pounds each night !

How lovely the koalas are really !

注册会计师正在对被审计单位的采购与循环进行审计，请运用专业判断回答下列问题。

注册会计师在对被审计单位的存货跌价准备进行审计时，下列各项中，对存货跌价准备直接构成影响的有( )。

A．为获得银行贷款，已作抵押的存货
B．本期购入的存货已霉烂变质，没有任何价值
C．受托加工存货市价下跌
D．委托代销的存货市价下跌